CBIC vide Notification No. 53/2020 – Central Tax dated 24th June, 2020 provides relief to taxpayers by waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods for months from March, 2020 to June, 2020 for monthly filers and for quarters from January, 2020 to June, 2020 for quarterly Return filers.
